ABSTRACT
The systems that facilitate routine expenditure on goods and services - broadly speaking, sundry creditors' payments and their associated activities - deserve special attention. Individual revenue payments may often be of relatively low value compared to capital payments (discussed in Chapter 4) but there is strong evidence that the revenue expenditure systems are among the most frequently abused and, in total, account for more fraud than most other systems. The only convenient published public services statistics come from the Audit Commission and expenditure-related fraud has figured prominently for many years, both in respect of the regular IT fraud surveys mentioned in the previous chapter and in the summarized individual cases published in the commissions updates and in Audit Viewpoint.
